Introduction
PART I: Do We Tax Capital Income?
1 Does the United States Tax Capital Income?
Joel Slemrod
Comment Reed Shuldiner
Comment Jane G. Gravelle
PART II: Should We Tax Capital Income?
2 Should Capital Income Be Subject to Consumption-Based Taxation?
George R. Zodrow
Comment Alan J. Auerbach
3 Should We Eliminate Taxation of Capital Income?
Eric Toder and Kim Rueben
Comment David Weisbach
Comment Joseph J. Thorndike
PART III: Can We Tax Capital Income?
4 Designing an Income Tax on Capital
Edward D. Kleinbard
5 Can Income from Capital Be Taxed? An International Perspective
Julie Roin
Comment Paul Oosterhuis
6 Tax Planning under the Flat Tax
Joseph Bankman and Michael Schler
Comment Edmund Outslay
Comment George A. Plesko
PART IV: Concluding Comments
Comment Henry J. Aaron
Comment C. Eugene Steuerle
Comment Daniel Halperin
Glossary
About the Editors
About the Contributors
Index
